In $2019,$ Jennifer $($Jen$)$ Liu and Larry Mestas founded Jen and Larry's Frozen Yogurt Company, which was based on the idea of applying the microbrew or microbatch strategy to the production and sale of frozen yogurt. Jen and Larry began producing small quantities of unique flavors and blends in limited editions. Revenues were $$900,000$ in $2019$ and were estimated at $$1\mathrm{.}5$ million in $2020.$

Because Jen and Larry were selling premium frozen yogurt containing premium ingredients, each small cup of yogurt sold for $$3$ and the cost of producing the frozen yogurt averaged $$1\mathrm{.}50$ per cup. Administrative expenses, including Brandie's salary and expenses for an accountant and two other administrative staff, were estimated at $$150,000$ in year $2020.$ Marketing expenses, largely in the form of behind$-$the$-$counter workers, in$-$store posters, and advertising in local newspapers, were projected to be $$200,000$ in year $2020.$

An investment in bricks and mortar was necessary to make and sell the yogurt. Initial specialty equipment and the renovation of an old warehouse building in Lower Downtown $($known as LoDo$)$ occurred at the beginning of $2019$ and additional equipment needed to make the amount of yogurt forecasted to be sold in $2020$ was purchased at the beginning of $2020.$ As a result, depreciation expenses were expected to be $$50,000$ in year $2020.$ Interest expenses were estimated at $$15,000$ in $2020.$ The average tax rate was expected to be $21$ percent of taxable income. A$)$ Show what would happen to the EBDAT breakeven in terms of survival revenues if the cost of producing a cup of yogurt increased to $$1\mathrm{.}60$ but the selling price remained at $$3\mathrm{.}00$ per cup. Round it$,$ no decimal places needed.